Laurels Lawn Care Ltd., has a new mower line that can generate revenues of $138,000 per year. Direct production costs are $46,000, and the fixed costs of maintaining the lawn mower factory are $18,000 a year. The factory originally cost $1.15 million and is being depreciated for tax purposes over 25 years using straight-line depreciation. Calculate the operating cash flows of the project if the firms tax bracket is 25%. (Enter your answer in dollars not in millions.)

The only capital investment required for a small project is investment in inventory. Profits this year were $11,400, and inventory increased from $4,700 to $6,400. What was the cash flow from the project?